What determines the salary. Forms and types of wages In the amount of wages or
Salary is a fixed amount of remuneration based on the fact that the employee worked the entire calendar month (did not take sick leave, vacation). The salary is described in, the candidate is familiarized with it when applying for a job.
The amount of the salary does not include bonuses, allowances and compensation, it is taken as the basis for subsequent calculations of other wage indicators.
Salary is the amount of all money that an employee receives after summing up the days actually worked, all allowances and bonuses, while withholding the mandatory personal income tax. When calculating, bonuses, allowances, compensations are added to the salary, if any are provided for at a particular enterprise.
For example, remuneration for processing on official days off, processing in the evening, high performance indicators, harmful and dangerous working conditions, length of service, and others.
Salary and salary are different concepts.
The main difference between the amount of salary and salary is that the salary is a fixed amount for a specific position according to the work schedule. The amount of the salary is unchanged, provided that the hired employee went to work all days of the calendar month.
The salary, in turn, may vary depending on the availability of bonuses, allowances, which are added to the salary amount. Thus, when calculating the salary, all compensations, bonuses are added to the salary and fines, if any, are subtracted.
The amount of the salary is in, but the salary is not indicated in any document when applying for the desired job.
Its amount in most cases can change in each subsequent month.
Systems and forms of remuneration
The salary is specified in the employment contract.
There are various forms and systems of remuneration for employees of enterprises. Why is it impossible to come up with one universal way to determine the amount of wages for the entire team?
Due to the fact that there are a large number of types of work performed, tasks and standards for sales of each individual profession set by the higher management, the same vast number of methods for calculating the amount of payment for the work of employees have been invented. This is due to the fact that each company has its own peculiarities of work.
For example, an employee of a metallurgical plant works at a fixed rate, which can only change based on the variation in the amount of time worked by the employee (if there were weekends and evening production hours).
A sales employee receives a salary directly related to the volume of products sold. This stimulates better customer consultation, which increases sales and, accordingly, the profit of the owner of the enterprise.
The seller receives a well-deserved increase in income, directing more and more efforts and efforts to increase the client base and the increasing growth in the sale of goods or useful services provided to them.
But there are also types of work in which we cannot measure the strength and applied professional efforts of each individual person. Then his income is stable and changes only when taking annual leave, unforeseen sick leave, and time off for family matters.
There are times when an employer sets a low salary on purpose in order to force an employee to perform more regulatory tasks, thereby increasing the size of the bonus and monthly income.
This method of calculating salaries is more appropriate than ever if you need to increase the volume of services or commodity units in an organization.
Workers who repair equipment, machines, replace obsolete parts with new ones, receive an incentive to a higher quality level of work, receiving an additional payment to their income for the absence of frequent breakdowns of equipment important to the organization.
Distributors and employees in the field of network marketing, direct sales, receive income based on the difference between the purchase price of products and the price of their sale to potential customers interested in the product.
Minimal salary
Allowances are taken into account when calculating the salary.
The minimum wage is set at the legislative level by the state. Less than the minimum wage, the employer will not be able to pay his workers without permission.
This base indicator is constantly and rapidly changing and is taken as the main basis in determining the final amount of fines, taxes levied, mandatory payments.
Thus, it became extremely clear that salary and salary are completely different economic terms and concepts. The salary is formed by the accountant from the amount of the salary and all kinds of bonuses provided for by the enterprise, special incentive allowances and mandatory compensation.
In this video, you will learn about the difference between salary and compensation.
Question form, write your
Regulated by the Labor Code. Everything related to the procedure, place and timing of payment is spelled out in the 136th article of this document.
The specific rate is specified in the individual employment contract. And when exactly the salary will be paid, in what order (in cash or on a card), what is the size of the advance, what coefficients will be applied - it is described in the collective agreement, in its absence - in an additional agreement or in the staffing table.
The local regulatory framework should not contradict federal and regional legislation, otherwise such agreements will be considered invalid.
According to the Labor Code, wages must be paid at least 2 times a month. The most commonly used scheme is:
- no later than the 20th day of the month, an advance payment is paid;
- in the period from 5 to 10 of the next month, the basic salary is paid.
That is - payment of earnings once a month, which is sometimes practiced at large 
There should not be more than 15 days between payments. So, it is illegal to pay an advance, for example, on the 15th, and salaries on the 20th, since 35 days will pass between them.
At the same time, the law does not impose restrictions on the number of payments. Thus, the weekly wages practiced at some small enterprises fit into the current standards. However, this is not always convenient for the employer, since the weekly payment of wages requires a lot of work on the part of the accounting department.
The law does not regulate specific terms and the ratio of the advance / main payment. These provisions are governed by one of the following documents:
- collective agreement (for the bulk of employees);
- tariff scale, staffing, payment regulations - in other words, a local regulatory act drawn up by the head of the organization (in the absence of a collective agreement or as an addition to it);
- an agreement between the employee and the employer, which is added to the employment contract (if the employee requires special conditions and terms of remuneration, and this suits the authorities).
These documents fix the deadlines for the payment of the advance and the basic salary, their ratio, the procedure for payment and the responsibility of the parties for failure to fulfill the terms of the agreement - and the employee for failure to fulfill their duties.
How exactly is the salary paid?
At the final payment of remuneration, the employee should be given a payslip (it is sometimes called a "footcloth"). This document has the force of a local act, it fixes:
- components of the salary (what exactly the amount came from - bonus, allowances, compensation, etc.);
- information about deductions (contributions to the trade union, taxes, fines, etc.); the amount exempt from tax;
- data on the amount already paid (advance) and payable.
The pay slip must be issued at least once a month and no later than the final date.
If the day of issuing the final salary falls on a weekend, the money must be given into the hands of the recipient or transferred to the account on the eve of this day, and not later, as is sometimes practiced.
If an employee goes on vacation, then he must be given both a salary for this period (the so-called “vacation pay”) and a pay slip three days before leaving.
Payment Methods
The Labor Code does not restrict the employer in choosing the method of transferring wages to employees.
How exactly the remuneration will be paid is discussed in local acts - for example, on cards of a certain bank. If the employee does not agree with this state of affairs, then he can write an application to the accounting department demanding that he be transferred to another form of calculation. For example, he can receive money in cash or on a card of another bank.
The main ways to transfer salaries:
Cash
This is the most time-consuming method, which is inconvenient in large organizations, since 
you have to bear additional costs for storing and transferring funds, paying for the labor of the settlement department, etc. But in some enterprises, especially small ones, this method of paying salaries is successfully practiced. This is especially true for workers who receive, rather than a fixed salary. Upon receipt of funds, the employee must sign the statement and check the entire amount issued.
To a bank card
As a rule, this method is practiced in large budget and private organizations. One bank is selected for the transfer of funds, less often employees are offered a choice between two institutions.
In this case, the employer organizes the issuance of salary cards at the workplace, as well as their centralized replacement. If desired, the employee can use his card of the same bank to transfer remuneration. He will need to get the card account number at the branch and provide it to the accounting department.
To a bank card of another bank
If the employee is not satisfied with the choice of the employer, then he may prefer any other bank, supporting the choice with a statement. He will also need a personal (named) debit card with all the details.
The accounting department has no right to refuse to accept the application, although this occurs quite often.
To bank account
The salary does not have to be transferred to the card - you can choose any current account as the final point of its transfer. For example, by passbook number. Strictly speaking, the funds are still transferred to the client’s account, but in the case of a card, this account is associated with “plastic”.
Special payroll cases
In some cases, the standard rules for transferring salaries do not “work”.
We list some of them: 
If an employee wants the salary to be transferred to two different accounts - for example, an advance payment to the card of one bank, and the main salary to another. This is necessary if, for example, a loan debt is automatically debited from his card.
Formally, there are no obstacles to such a decision, but this method of calculation is not always convenient for accounting. However, it is practised.
Transfer of wages to a third party
For example, a wife or an adult child. In some cases, this is practiced (and in this case we are not talking about alimony or judicial, but about the full transfer of salaries). All transfers for insurance and pensions are still transferred to the account of the employee himself, it’s just that his money goes to another person by proxy.
Payroll for several months in advance
If the employer does not mind, and the employee has given him all the guarantees that he will work this period, then this is possible. More often, however, the firm simply provides its employee with a loan or an interest-free loan that is gradually deducted from the salary.
Payment of salaries in kind
We are talking about the issuance of earnings by the company's products. At present, this is practiced very rarely, since the money circulation is well established. However, in some rural areas, such payment of wages is quite possible. For example, the remuneration of an employee of collective farms is given in the form of food. In this case, the salary must also be issued twice a month with a difference of no more than 15 days.
Surely you have often heard such a word as “accounting entries”. What is it and why are they needed - read.
The procedure for paying salaries
One of the main tasks of the accounting department of any enterprise is the timely issuance of advance payments and salaries to employees.
The procedure for paying salaries is as follows: 
- A few days before wages, the accounting department receives information about the hours actually worked - time sheets, etc.
- If the employee was absent from the workplace for a good reason - for example, he was sick, took time off or was sent on a business trip, then this should be documented.
- The accounting department makes a calculation based on the information received, determines the amount of allowances, deductions, etc.
- Calculations are received by the economic department (in its absence, to the accountant responsible for the movement of funds), and an order is prepared for the bank to transfer funds (or to order the required amount to the cash desk of the enterprise in cash).
- On the day of the advance payment or salary, the money is credited to the employee's account or issued to him at the cash desk against receipt.
- On the day the salary is paid, the accounting department also makes payments to the Pension Fund of the Russian Federation and to the account of the trade union.
- The employee receives a pay slip.
To determine the amount of the advance, you can use one of the many methods. The advance payment can be fixed (for example, 5,000 rubles or 40% of the salary), in which case there is no need to make any special calculations. In the final settlement, the amount of the advance is simply calculated from the total amount of funds.
But the advance can also be "floating", tied to the number of days worked. Then you need to calculate it using the following formula:
Salary / number of working days in a month * number of actually worked
In February, Ivanov, an employee of PJSC Perevozchik, has already worked for 10 days, and he needs to pay an advance. His salary is 16,000 rubles. February has 20 working days and 8 holidays. At the same time, on February 1 and 2, Ivanov took time off at his own expense, 3 and 4 were days off.
Therefore, the advance is calculated as follows:
16,000 * 8/20 = 6400 rubles.
Tax (personal income tax) in the amount of 13%, withholding for time off (2 days) and union contribution (1%), as well as the amount of the advance are withheld at the final settlement. So the total salary will be:
16,000 * 18/20 (number of days actually worked) - 6400 (advance payment) - 2080 (personal income tax) - 160 (trade union) = 5760 rubles.
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For effective activity, the management of the company must take appropriate actions that encourage employees to be interested in their own business. Labor motivation is one of the most important functions of personnel management.
Labor motivation- a set of stimulating forces for the growth of the productive power of labor.
These motivating forces include not only material benefits, but also moral ones, expressed in job satisfaction, in the prestige of work, in the fulfillment of internal human attitudes, moral needs.
The main forms of stimulating the work of employees at the enterprise are:- financial incentives, including wages, bonuses, additional wages, discounts for services, granting additional rights, benefits, etc.;
- pecuniary punishment reduction, deprivation of bonuses, reduction of wages, fines, partial, full or increased amount of compensation for damage caused to the enterprise, etc.;
- moral encouragement employees by expressing gratitude, awarding badges of distinction, promotion to new, prestigious positions at work, including in informal groups outside of work (circles, creative, public associations), granting additional rights (free work), involving in enterprise management, etc. . P.;
- moral punishment for omissions and shortcomings in work by issuing remarks, reprimands, deprivation of benefits and advantages, removal from prestigious positions, deprivation of honorary titles and, as a last resort, dismissal from work.
Wages are the main source of incentives and income for those working in the enterprise. Therefore, its size is regulated by the state and the heads of enterprises.
Wage- this is a part of the social product, which is given out in cash to the employee in accordance with the quantity and quality of the spent.
Basic salary— remuneration for work performed in accordance with established labor standards (tariff rates, salaries, piece rates).
Additional salary- remuneration for work in excess of the established norm, for labor success and for special working conditions (compensation payments).
Organization of wages
The organization of remuneration is understood as a set of measures aimed at remuneration for work depending on its quantity and quality. When organizing work, the following activities should be taken into account: labor rationing, tariff regulation of wages, the development of forms and systems of remuneration by bonuses to employees. Labor rationing is based on the establishment of certain proportions in the labor costs required to manufacture a unit of output or to perform a given amount of work in certain organizational and technical conditions. The main task of labor rationing is the development and application of progressive norms and standards.
The main elements of the tariff regulation of wages: tariff rates, tariff scales, tariff and qualification guide.
Tariff rate- expressed in monetary terms, the absolute amount of wages per unit of working time (there are hourly, daily, monthly).
Tariff scale- a scale consisting of tariff categories and tariff coefficients that allow you to determine the salary of any employee. Different industries have different scales.
Tariff and qualification guide- a regulatory document, in accordance with which each tariff category is subject to certain qualification requirements, i.e., all the main types of work and professions and the necessary knowledge for their implementation are listed.
Salary elements
Currently, the main elements of remuneration are salary schemes and types of wages. The minimum wage (formulation of the Ministry of Labor of the Russian Federation) is a social norm and represents the lowest limit of the cost of unskilled labor, based on 1 month.
Wages of engineers and employees determined by staffing, i.e., based on the salary scheme and the number of employees in each group.
Salary fund students determined from the number and benefits which they receive. The wages of workers, pieceworkers and time workers are calculated separately. Workers' wages determined on the basis technical regulation, i.e., based on the development of norms for the cost of working time per unit of output. Labor cost rates include time rates, production rates, and service rates. The production rate is a task for a worker-pieceworker in the production of products of the required quality per unit of time under certain conditions. The norm of time is the length of working time (hours, days) during which a worker must produce a certain amount of output. The service rate determines the number of mechanisms that a given worker (or several) must service during a shift.
In modern conditions, labor relations in firms are built on the basis of labor contracts.
Employment contracts are in the form:- labor agreement- a legal act regulating social and labor relations between employees and employers; is at the level of the Russian Federation, the subject of the Russian Federation, the territory, industry and profession. An employment agreement is established between the contractor and the customer, the employee and the employer.
- collective agreement- a legal act regulating social and labor relations between employees of the organization and the employer; provides for the rights and obligations of the parties in the field of social and labor relations at the enterprise level.
Real wage- the number of goods and services that can be purchased with a nominal wage.
Real wage = (nominal wage) / ()
The study of the dynamics of wages is carried out using indices.The individual wage index can be determined by the formula:
Wages can be paid for both hours worked and hours not worked.
To determine the amount of remuneration, taking into account its complexity and working conditions for various categories of workers, the tariff system is of great importance.
Tariff system- this is a set of norms, including tariff-qualification directories, tariff rates, official salaries.
The Tariff and Qualification Guide contains detailed characteristics of the main types of work, indicating the requirements for the qualification of the contractor.
Tariff rate- this is the amount of payment for labor of a certain complexity, produced per unit of time.
There are two main systems of remuneration: piecework and time.
Piecework payroll
piecework wage system produced at piece rates in accordance with the quantity of products (works, services) produced. It is subdivided into:
1. Direct piecework(an employee's salary is set at a predetermined rate for each type of service or product produced);
Example: the hourly rate of a worker is 30 rubles. The norm of time for the manufacture of a unit of production is 2 hours. The price per unit of production is 60 rubles. (30 * 2). The worker made 50 parts.
- Calculation: 60 rubles. * 50 parts = 3000 rubles;
2. piece-progressive(an employee's output within the limits of the norm is paid at established rates, in excess of the norm, payment is made at increased piece rates).
Example: the price per unit of production at a rate of 100 units is 40 rubles. Over 100 units the price increases by 10%. In fact, the worker made 120 units.
- Calculation: 40 * 100 + (40 * 110% * 20) = 4880 rubles;
3. Piecework premium(salary consists of earnings at basic rates and bonuses for fulfilling the conditions and established bonus indicators).
Example: the price per unit of production is 50 rubles. According to the regulation on the bonus payment of the enterprise, in the absence of marriage, a bonus of 10% of earnings is paid. In fact, the worker made 80 units.
- Calculation: 50 * 80 + (4000 * 10%) = 4400 rubles;
4. Indirect piecework(earnings depend on the results of the work of employees).
Example: the remuneration of an employee is set at 15% of the salary accrued to the team. The brigade's earnings amounted to
15000 rub.
- Calculation: 15000 * 15% = 2250 rubles;
5. chord(the amount of payment is set for the whole complex of works).
Time-based form of remuneration
Time-based is such a form of remuneration in which wages are accrued to employees according to the established tariff scale or salary. for actual hours worked.
With time wages Working time earnings are determined by multiplying the hourly or daily wage rate by the number of hours or days worked.
The time-bonus system of remuneration has two forms:
1. simple time-based(hourly rate multiplied by the number of hours worked).
Example: the salary of an employee is 2000 rubles. In December, out of 22 working days, he worked 20 days.
- Calculation: 2000: 22 * 20 = 1818.18 rubles;
2. Time-bonus(percentage allowance is set to monthly or quarterly wages).
Example: the salary of an employee is 2000 rubles. The terms of the collective agreement provide for the payment of a monthly bonus in the amount of 25% of wages.
- Calculation: 2000 + (2000 * 25%) = 2500 rubles.
Remuneration of labor of managers, specialists and employees is made on the basis of official salaries established by the administration of the organization in accordance with the position and qualifications of the employee.
In addition to remuneration systems, remuneration to employees of organizations based on the results of finished work can be established. The amount of remuneration is determined taking into account the results of the work of the employee and the duration of his continuous work experience in the organization.
The administration of the enterprise may make additional payments in connection with deviations from normal working conditions in accordance with applicable law.
Night time is considered from 22:00 to 06:00 in the morning. It is fixed in the report card every hour of night work, paid at an increased rate.
To work at night are not allowed: teenagers under 18 years old, pregnant women, women with children under the age of three, disabled people.
Payment for work at night is made in the amount of 20% of the tariff rate of a time worker and piece worker, and in multi-shift work - in the amount of 40%.
Overtime is considered work in excess of the established working hours. Overtime work is documented by orders or tables. Overtime work must not exceed four hours on two consecutive days or 120 hours per year.
Overtime work is paid for the first two hours at least one and a half times, and for the following hours - at least twice the size. Overtime compensation is not permitted.
On holidays, work is allowed, the suspension of which is impossible due to production and technical conditions.
If a weekend and a holiday coincide, the day off is transferred to the next working day after the holiday. At the request of an employee working on a holiday, he may be granted another day of rest.
Work on a holiday is paid at least twice the amount:
- pieceworkers - at least at double piecework rates;
- employees whose work is paid at hourly or daily rates - at least double the hourly or daily rate;
- employees receiving a monthly salary - not less than a single hourly or daily rate in excess of the salary.
The amount of additional payments for combining professions in the same organization or performing the duties of a temporarily absent employee is established by the administration of the organization.
When performing work of various qualifications, the work of time workers, as well as employees, is paid for work of a higher qualification. The labor of piecework workers is at the rates of the work performed.
When an employee is transferred to a lower-paid job, he retains his previous average earnings for two weeks from the date of transfer.
In cases where, as a result of the transfer of an employee, earnings are reduced for reasons beyond his control, an additional payment is made up to the previous average salary within two months from the date of transfer.
Downtime is documented with a sheet of downtime, which indicates: downtime, causes and perpetrators.
Downtime due to the fault of the employee is not paid, and not through the fault of the employee - in the amount of 2/3 of the tariff rate of the category established for the employee.
Downtime can be used, i.e. workers receive a new task for this time or are assigned to another job. The work is formalized by issuing work orders and the work order number and hours worked are indicated on the idle sheet.
Distinguish marriage: correctable and irreparable, as well as marriage through the fault of the employee and the fault of the organization.
Marriage through no fault of the employee is paid in the amount of 2/3 of the tariff rate of a time worker of the corresponding category for the time that should be spent on this work according to the norm.
Marriage is formalized by act. If the worker allowed the marriage and corrected it himself, then the act is not drawn up. When the marriage is corrected, other workers are issued a piece work order with a note about the correction of the marriage.
Salary for unworked time
Payment for unworked time includes: payment for annual leave, basic and additional, payment for study holidays, payment of compensation for leave upon dismissal, payment of severance pay upon dismissal, payment for downtime through no fault of the employee, payment for forced absenteeism, payment for preferential hours for nursing mothers .
The procedure for granting and paying for annual and additional holidays
Annual paid leave is granted to employees with a duration of at least 24 working days per six-day working week or at least 28 calendar days. In the first year of an employee's work at the enterprise, he can be granted leave no earlier than 6 months after the start of work.
Temporary and seasonal workers are entitled to paid leave on a general basis. But if temporary workers under an employment contract have worked up to 4 months, and seasonal workers - up to 6 months, then they are not entitled to leave. Home workers are granted leave on a general basis.
Employees who have taken absenteeism without a valid reason, paid leave is reduced by the number of days of absenteeism.
Some categories of employees enjoy the right to extended leave. These categories include: younger workers
18 years old, employees of educational institutions, children's institutions, research institutions, other categories of employees whose vacation duration is established in accordance with legislative acts.
Additional annual leave is granted to: employees with irregular working hours, employees of the Far North and equivalent areas, employees employed in jobs with harmful working conditions.
If an employee falls ill while on vacation, the vacation is extended for sick days.
If an employee falls ill while on additional leave, the leave shall not be extended or rescheduled for another period.
When the maternity leave expires during the period of the next vacation, the latter is interrupted and provided at any other time at the request of the employee.
If an employee quits before the end of the working year in which he has already received a vacation, then the amount for unworked days of vacation is withheld from him.
Deductions for disabled vacation days are not made in the following cases: if the employee is not entitled to payments upon dismissal, the employee is called up for military service, the organization’s staff is reduced, as well as in the event of liquidation, retirement, sending to study, absenteeism for more than four months in a row due to temporary disability, inconsistency of the employee with the position held.
Example: calculation for the time of the next vacation, when all months of the billing period have been fully worked out.
The employee goes on vacation in May. Vacation is calculated on the basis of the three previous months: February, March, April.
- Salary per month - 1800 rubles.
- The average number of days in a month is 29.6.
- The average daily wage is:
- (1800 + 1800 + 1800): 3: 29.6 = 60.8 rubles.
- Vacation pay will be:
- 60.8 * 28 = 1702.4 rubles
The actually accrued amounts of regular and additional vacations, compensations for used vacations are included in production and distribution costs.
Organizations for the accrual of vacations can create a reserve, which is recorded on account 96 "Reserve for future expenses". When forming a reserve, a posting is made: the debit of account 20 "Main production" and the credit of account 96 "Reserve for future expenses". With the actual departure of employees on vacation: the debit of account 96 and the credit of account 70 "Calculations for wages". The percentage of deductions to the reserve is determined as the ratio of the amount needed to pay for vacations in the coming year to the total payroll fund for the coming year.
Example: the annual payroll fund of the organization is 90,000,000 rubles, the amount for vacation pay is 6,300,000 rubles, the percentage of monthly deductions to the reserve for vacations is 6,300,000: 90,000,000 * 100% \u003d 7%.
Monthly deductions to the reserve for wages are calculated according to the formula: 3P + FSS + PF + MHIF: 100% * Pr,
- where ZP - actual wages accrued for the reporting period;
- FSS - contributions to the Social Insurance Fund of the Russian Federation;
- PF - contributions to the Pension Fund of the Russian Federation;
- MHIF - contributions to the Compulsory Medical Insurance Fund of the Russian Federation;
- Pr - the percentage of monthly deductions.
Calculation of temporary disability benefits
The basis for the payment of benefits is a certificate of incapacity for work issued by a medical institution. The allowance for temporary disability is issued from the first day of payment of the disability. In case of domestic injury, the allowance is issued from the sixth day of incapacity for work. If the injuries were the result of a natural disaster, the benefit is paid for the entire period of incapacity for work.
The allowance for temporary disability due to work injury and occupational disease is paid in the amount of full earnings, and in other cases - depending on the duration of continuous work experience, counting minor dependent children. So, with an experience of less than 5 years - 45% of the actual salary, from 5 to 8 years - 65% and over 8 years - 85%.
The calculation of the amount of temporary disability benefits paid is based on average earnings. To calculate average earnings, you need to add up the amounts that were accrued to the employee for the previous 12 months, and divide the result by the number of days worked during this period. This procedure is established by Article 139 of the Labor Code of the Russian Federation.
If in the billing period the employee did not receive a salary or worked at all, then the average earnings are calculated based on payments for the previous period equal to the billing period. If an employee has not yet worked at the enterprise for 12 months, only those months when he has already worked should be taken into account.
Women's allowance registered in medical institutions in the early stages of pregnancy.
For the payment of benefits, women are issued a certificate from the antenatal clinic on registration. The allowance is paid simultaneously with the maternity allowance. In the event of liquidation of an organization, a one-time allowance is paid at the expense of the Social Insurance Fund of the Russian Federation in the amount of a monthly minimum wage. The allowance is paid out of social insurance funds.
Salary (remuneration of an employee) - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments and incentive payments. (Article 129 of the Labor Code of the Russian Federation) Wage(col. salary) - financial compensation ( almost unknown about other types of compensation), which the worker receives in exchange for his work.
Other salary definitions:
- the price of labor resources involved in the production process.
- the part of the total social product, expressed in money form, which goes into the personal consumption of the working people in accordance with the quantity and quality of the labor expended.
- part of the costs of production and sale of products directed to the remuneration of employees of the enterprise.
The right to wages not less than the minimum wage in Russia is guaranteed by the Constitution of the Russian Federation.
Payroll Features
Motivational
It is based on labor motivation - the process of inducing a person to a certain activity with the help of intrapersonal and external factors:
- a person is aware of his needs;
- chooses the best way to receive a certain remuneration;
- decides on the implementation of this method;
- carries out actions for implementation, that is, works (here the task of the enterprise is to create the best conditions and incentives for the high effectiveness of this action);
- receiving remuneration;
- satisfaction of your need.
reproductive
- the level of salary should ensure reproduction;
- provides long-term work capacity;
- providing for the family;
- ensuring the growth of professional and cultural educational level.
- ensuring the working capacity of employees of a particular company.
stimulating
The stimulating function of remuneration is important from the standpoint of the management of the company: it is necessary to encourage the employee to labor activity, to maximize returns, and increase labor efficiency. This goal is served by establishing the amount of earnings depending on the results of labor achieved by each. The separation of wages from the personal labor efforts of workers undermines the labor basis of wages, leads to a weakening of the stimulating function of wages, to its transformation into a consumer function and extinguishes the initiative and labor efforts of a person.
Status
The status function of remuneration assumes that the status, determined by the amount of wages, corresponds to the labor status of the employee. By "status" is meant the position of a person in a particular system of social relations and connections. Employment status is the place of a given employee in relation to other employees both vertically and horizontally. Hence, the amount of remuneration for work is one of the main indicators of this status, and its comparison with one's own labor efforts makes it possible to judge the fairness of remuneration. This requires a public development (with mandatory discussion with the staff) of a system of criteria for remuneration of certain groups, categories of personnel, taking into account the specifics of the enterprise, which should be reflected in the collective agreement (contracts). For example, one can lay down the three-stage principle common in developed capitalist countries:
- criteria for the economic efficiency of the entire enterprise,
- similar criteria for individual divisions;
- individualized criteria that play a large stimulating role (personal labor contribution, labor participation rate, "merit", etc.).
The main problem is to find the most appropriate combination of teamwork in work, necessary for the successful operation of the company, and individualism in wages.
The status function is important, first of all, for the employees themselves, at the level of their claims to the salary that employees of the corresponding professions have in other firms, and the orientation of personnel to a higher level of material well-being. To implement this function, a material basis is also needed, which is embodied in the corresponding efficiency of labor and the activities of the company as a whole.
Regulatory
Influences the relationship between demand and supply of labor, the formation of the team, ensuring its employment. This function acts as a balance between employees and the employer. The basis for the implementation of the function is differentiation in wages by groups of workers.
Production share
Determines the measure of participation of each employee in the total cost of production.
Pay systems
There are three pay systems:
Tariff wage system
The tariff system is a set of standards with the help of which the wages of workers of various categories are differentiated depending on: the complexity of the work performed, working conditions, natural and climatic conditions, labor intensity, nature of labor.
The forms of the tariff system are: piecework And time-based. The main difference between them is the underlying method of accounting for labor costs: with piecework - accounting for the quantity of goods produced of good quality, or accounting for the number of operations performed, with time-based - accounting for hours worked.
Piecework payroll
The piecework form of remuneration is used in cases where there is a real opportunity to fix the number of indicators of the result of labor and normalize it by setting production and time standards.
- Direct piecework pay- with it, the remuneration of workers rises in direct proportion to the number of products produced by them and the work performed, based on firm piece-rate rates established taking into account the necessary qualifications. Earnings for this form of payment is calculated as follows:
- Piecework bonus pay provides for bonuses for overfulfillment of production standards and specific indicators of their production activities (lack of defects):
- Piecework progressive wages provides for payment for finished products within the established norms at fixed prices, and products in excess of the norm are paid at higher prices according to the established scale (but not more than double the piece rate):
- Indirect piecework wages used to increase the productivity of workers servicing equipment and jobs. Their labor is paid at indirect piece rates based on the quantity of products produced by the main workers they serve:
- Collective piecework wages- with it, wages are determined for the entire team and distributed according to the decision of the team. The earnings of one employee depend on the effective work of the entire team:
- Lump-sum pay- a system in which a complex of various works is evaluated with an indication of the deadline for their implementation:
- Salary as a percentage of revenue- with it, earnings depend on the volume of sales of products by the enterprise:
Time-based form of remuneration
With time wages, the employee's salary is determined in accordance with his qualifications and the amount of time worked. Such payment is applied when the work of the employee cannot be rationed or the work performed cannot be accounted for.
- Simple hourly wages- payment is made for a certain amount of time worked, regardless of the amount of work performed.
- Time bonus pay- payment not only for hours worked according to the tariff, but also bonuses for the quality of work:
- Salary salary- with this form, depending on the qualifications and the work performed, the salary is set each time:
- Contract pay- the salary is stipulated in the contract:
Tariff-free wage system
When using a tariff-free wage system, an employee's earnings depend on the final results of the enterprise as a whole, its structural unit in which he works, and on the amount of funds allocated by the employer for wages.
Such a system is characterized by the following features: a close connection between the level of remuneration and the wage fund, determined by the specific results of the work of the team; establishing for each employee a constant coefficient of the qualification level and the coefficient of labor participation in the current results of activity.
Thus, the individual salary of each employee is his share in the wage fund earned by the whole team: Z bestar. = payroll × employee share, rub..
Mixed wage system
The mixed wage system has signs of both tariff and non-tariff systems.
- floating salary system is based on the fact that, subject to the fulfillment of the task for the production of products, depending on the results of the work of employees, there is a periodic adjustment of the tariff rate (salary).
- Commission form of remuneration applies to employees of the sales department, the foreign economic service of the enterprise, advertising agencies, etc.:
- Dealer mechanism It consists in the fact that the employee at his own expense purchases part of the company's products, which he then sells himself. The difference between the actual selling price and the price at which the employee settles with the enterprise is his salary:
In recent years, large companies are abandoning the time-based wage system. At the same time, the system of material incentives focuses on the actual qualifications of the employee (based on the work performed). In such enterprises, employees receive a fixed salary for qualifications, and not for hours spent at the workplace.
Wages in economic theory
In addition to the classical definitions in the economy, there are other concepts related to wages.
Cash wage- wages expressed exclusively in monetary terms, that is, excluding inflation. Thus, an increase in money wages does not always lead to an improvement in the well-being of the worker (due to rising inflation).
Real wage- wages expressed in material goods and services. The growth of real wages is determined by the ratio of nominal wages to the index of prices for goods and tariffs for services. Real wages decrease with each increase in the price of popular goods and services.
These concepts are widely used in employment theory.
Minimal salary
Minimal salary- the minimum level of wages officially established by the state at enterprises of any form of ownership in the form of the lowest monthly rate or hourly wage.
The value of the minimum wage is not always tied to the subsistence minimum. It is determined in each period of time by the financial capabilities of the state, periodically changes (nominally it always rises).
The face value of the minimum wage (minimum wage) is used to calculate the amount of state taxes, payments, fines. For example, the penalty for crossing the street in an unspecified place is 1/10 of the minimum wage. The amount of personal income tax is also tied to the minimum wage.
see also
- Wage reform in the USSR in 1956-1962. (English)
- The strike movement of modern Russia
Notes
Links
- Salary (Chapter 17 of the book "Capital" by K. Marx)
- Klochkov A.K. KPI and staff motivation. A complete collection of practical tools. - Eksmo, 2010. - 160 p. - ISBN 978-5-699-37901-9
- Sosnovy A. Methods and technology for the development of basic wages
- Ilyasov FN Social justice in wages (an experience of sociological and statistical research) // Social justice and problems of transition to a market economy. - M.: Institute of Sociology of the Russian Academy of Sciences, 1992. S. 121-149.
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Synonyms:See what "Salary" is in other dictionaries:
Part of the national income that goes to the individual consumption of employees. Nominal wage is the amount of money received by an employee for performing work during a certain period of time, real wage ... ... Big Encyclopedic Dictionary
